Sunday December 9, 2018

Chapter 9 -- Tax References

Sec. 61. Gross Income Defined

Sec. 72. Annuities; Certain Proceeds of Endowment and Life Insurance Contracts

Sec. 83. Property Transferred in Connection with Performance of Services

Sec. 101. Certain Death Benefits

Sec. 121. Exclusion of Gain from Sale of Principal Residence

Sec. 170. Charitable, Etc., Contributions and Gifts

Sec. 302. Distributions in Redemption of Stock

Sec. 303. Distributions in Redemption of Stock to Pay Death Taxes

Sec. 316. Dividend Defined

Sec. 351. Transfer to Corporation Controlled by Transferor

Sec. 358. Basis to Distributees

Sec. 368. Definitions Relating to Corporate Reorganizations

Sec. 401. Qualified Pension, Profit-Sharing, and Stock Bonus Plans

Sec. 402. Taxability of Beneficiary Employees' Trusts

Sec. 408 Individual Retirement Accounts

Sec. 422. Incentive Stock Options

Sec. 424. Definitions and Special Rules

Sec. 454. Obligations Issued at Discount

Sec. 501. Exemption from Tax on Corporations, Certain Trusts, Etc.

Sec. 508. Special Rules with Respect to Section 501(c)(3) Organizations

Sec. 512. Unrelated Business Taxable Income

Sec. 513. Unrelated Trade or Business

Sec. 514. Unrelated Debt - Financed Income

Sec. 531. Imposition of Accumulated Earnings Tax

Sec. 537. Reasonable Needs of the Business

Sec. 642. Special Rules for Credits and Deductions

Sec. 643. Definitions Applicable to Subparts A, B, C, and D

Sec. 664. Charitable Remainder Trusts

Sec. 666. Accumulation Distribution Allocated to Preceding Years

Sec. 673. Reversionary Interests

Sec. 674. Power to Control Beneficial Enjoyment

Sec. 675. Administrative Powers

Sec. 677. Income for Benefit of Grantor

Sec. 681. Limitation on Charitable Deduction

Sec. 691. Recipients of Income in Respect of Decedents

Sec. 1001. Determination of Amount of and Recognition of Gain or Loss

Sec. 1011. Adjusted Basis for Determining Gain or Loss

Sec. 1014. Basis of Property Acquired from a Decedent

Sec. 1042. Sales of Stock to Employee Stock Ownership Plans or Certain Cooperatives

Sec. 1221. Capital Asset Defined

Sec. 1245. Gain from Dispositions of Certain Depreciable Property

Sec. 1250. Gain from Dispositions of Certain Depreciable Realty

Sec. 1253. Transfers of Franchises, Trademarks, and Trade Names

Sec. 1361. S Corporation Defined

Sec. 1362. Election; Revocation; Termination

Sec. 1366. Pass-Thru of Items to Shareholders

Sec. 2031. Definition of Gross Estate

Sec. 2032. Alternate Valuation

Sec. 2033. Property in Which the Decedent Had an Interest

Sec. 2035. Adjustments for Certain Gifts Made Within Three Years of Decedent's Death

Sec. 2036. Transfers with Retained Life Estate

Sec. 2042. Proceeds of Life Insurance

Sec. 2055. Transfers for Public, Charitable, and Religious Uses

Sec. 2056. Bequests, Etc., to Surviving Spouse

Sec. 2503. Taxable Gifts

Sec. 2518. Disclaimers

Sec. 2522. Charitable and Similar Gifts

Sec. 2523. Gift to Spouse

Sec. 2612. Taxable Termination; Taxable Distribution; Direct Skip

Sec. 2642. Inclusion Ratio

Sec. 3304. Approval of State Laws

Sec. 4940 Excise Tax Based on Investment Income

Sec. 4941. Taxes on Self-Dealing

Sec. 4942. Taxes on Failure to Distribute Income

Sec. 4943. Taxes on Excess Business Holdings

Sec. 4944. Taxes on Investments Which Jeopardize Charitable Purpose

Sec. 4945. Taxes on Taxable Expenditures

Sec. 4946. Definitions and Special Rules

Sec. 4947. Application of Taxes to Certain Nonexempt Trusts

Sec. 4958 Taxes on Excess Benefit Transactions

Sec. 4960. Tax on Excess Tax-Exempt Organization Executive Compensation

Sec. 4968. Excise Tax Based on Investment Income of Private Colleges and Universities

Sec. 4974. Excise Tax on Certain Accumulations in Qualified Retirement Plans

Sec. 6662. Imposition of Accuracy-Related Penalty on Underpayments

Sec. 6695A Substantial and Gross Valuation Misstatements Attributable to Incorrect Appraisals

Sec. 6721 Failure to File Correct Information Returns

Sec. 6722 Failure to Furnish Correct payee Statements

Sec. 7520. Valuation Tables

Charitable Gift Annuity Antitrust Relief Act of 1995

Philanthropy Protection Act of 1995

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